Form 14824 (Rev. 10-2022)

Catalog Number 69954V www.irs.gov

Form 14824

(October 2022)

Department of the Treasury – Internal Revenue Service

Supporting Documents to Prove Filing Status

Taxpayer name Taxpayer Identification Number Tax period ending

If you filed your tax return as: Send photocopies of the following documents:

Filing Status Test

You are unmarried for the whole tax

year if you obtained a final decree of

divorce or separate maintenance by

the last day of your tax year. You

must follow your state law to

determine if you are divorced or

legally separated.

Head of Household • If you’re divorced or legally separated, send one of the following:

o entire divorce decree

o separate maintenance decree

o separation agreement

• If you were married at the end of 2022, send documents verifying your spouse

didn’t live with you during the last six months of the year. Examples include:

o lease agreement

o utility bill

o letter from a clergy member

o letter from social services

• If you’ve never been married, you don’t need to provide documents for this test.

• All taxpayers claiming Head of Household filing status -- go to the Qualifying

Person Test and Cost of Keeping up a Home Test.

Married Filing Separately, you are claiming the Earned Income Credit (EIC),

and one of the following applies:

• Your spouse didn’t live with you during the last six months of tax year 2022,

• You were legally separated according to your state law under a written

separation agreement or a decree of separate maintenance and you didn’t

live in the same household as your spouse at the end of 2022.

Note: If either of these situations applies to you, you can claim the EIC if you

are married, are not filing a joint return, and lived with your qualifying child for

more than half of 2022 (See Form 886-H-EIC).

• If you were married under state law and were legally separated under a written

separation agreement or decree of separate maintenance at the end of 2022,

send the entire agreement or decree and proof that you didn’t live in the same

household as your spouse at the end of 2022.

• If you were married and not legally separated at the end of 2022, send

documents verifying your spouse didn’t live with you during the last six months

of 2022.

• In either case, to show where you lived, you can send documents such as a

lease agreement, utility bill, a letter from a clergy member, or a letter from social

services.

If the person is: And:

Then send photocopies of the following documents for tax

year 2022:

Qualifying Person

Test for Head of Household

(If your relationship with the child is

not in this listing, please see

Publication 501, Dependents,

Standard Deduction, and Filing

Information for more information).

Your child (including an adopted child,

or a pending adoption), or

Your brother or sister, stepbrother or

stepsister, or any of their descendants

(for example, grandchild, niece, or

nephew), or

Your eligible foster child (a child

placed in your home by an authorized

placement agency or by a court

order).

You can claim the child as a

dependent, and

The child lived in your home for more

than half of 2022 (temporary

absences away from home, such as

time spent at school, count as time

lived at home).

Note: You can't claim a married

person who files a joint return as a

dependent unless that joint return is

filed only to claim a refund of withheld

income tax or estimated tax paid.

Birth certificates or other official documents of birth, marriage certificates, letter

from an authorized adoption agency, letter from the authorized placement agency,

or applicable court document that verify your relationship to the child (send these

documents only for a qualifying child who is not your natural or adopted child).

To show both you and your child lived together for more than half of 2022, send:

• School, medical, daycare, or social service records

• A letter on the official letterhead from a school, medical provider, social

service agency, or place of worship that shows names, common address, and

dates. Note: We can’t accept documents signed by someone related to you

Send as many documents as necessary to show that the child lived with you for

more than half of the year.